Scientific Journal of KubSAU

Polythematic online scientific journal
of Kuban State Agrarian University
ISSN 1990-4665
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144 kb

A METHODOLOGY OF AUDIT OF A COMMERCIAL COMPANY'S ACCOUNTING POLICY EFFECTIVENESS

abstract 1221608067 issue 122 pp. 960 – 970 31.10.2016 ru 759
The article presents the audit methodology of accounting policy effectiveness, developed by the authors. The special attention is paid to qualitative and quantitative criteria for evaluating aspects of the accounting policy effectiveness
301 kb

A METHOD OF CONSTRUCTING A MATRIX OF STATES OF THE DIAGNOSTIC PARAMETERS OF BRAKE SYSTEM OF A CAR

abstract 0991405074 issue 99 pp. 1086 – 1097 30.05.2014 ru 1364
The article describes the method of determining the list of rational diagnostic parameters of the brake system of a vehicle using the theory of probability and mathematical statistics. The problems determining the statistical probabilities of failures on objects considered a run; mathematical models (regression dependence) the probability of failure of run; A statistical evaluation of the significance of the coefficients of regression models; verification has been made on the adequacy of the regression models; the probabilities of possible states of objects. On the basis of the construction and analysis of structural- effect model brake system information and calculates the importance of each monitored parameter using the notion of information entropy, determine the parameters to be diagnostic, and builds a matrix condition of brake systems for non-destructive testing, in order to move on maintenance and repair of the actual state
143 kb

A METHOD OF CALCULATING THE COMBINE PARK IN VARIOUS CONDITIONS OF CLEANING

abstract 1311707084 issue 131 pp. 1025 – 1034 29.09.2017 ru 567
The article discusses the technique of calculating the combine harvester under various harvesting conditions. The authors consider two options for optimizing the fleet of combines: the first, when the harvested area is set, the second, when the harvested area is not specified. In the first case, the harvester park is calculated for a known area with different harvesting times, but within the boundaries of the agro-industry. In the second variant, a park of harvesters is justified and it is calculated how much space it will be able to clean for a different duration of harvesting operations
172 kb

A METHOD FOR PRODUCING PECTIN EXTRACT FROM SOYBEANS

abstract 1231609107 issue 123 pp. 1580 – 1593 30.11.2016 ru 512
Fruit shell - a waste of food and technical products. Only in rare cases they are used adequately to their rich chemical composition. Number of pectin substances in the structural components of the cell walls of fruit shells rather high. We investigated the quantity and quality of fruit shells contained soy pectin. The result of these studies was the proposed method for producing pectin extract from this kind of raw material. It describes how to work on the creation of a method for producing pectin extract from the leaf of soybeans. It's possible to extract pectin from the raw material, not previously used and pectin extract standard quality by applying advanced parameters of the process of conducting the hydrolysis-extraction. Valves soybeans washed with cold drinking water, dried and then pulverized. Then the purification is carried out by impurities. After that hydrolysis-extraction is carried out with a solution of succinic acid with heating. Separation of the liquid phase is carried out after completion of the hydrolease-extraction. We have developed and implemented as described above, the method solves the problem of soybean seed production waste
149 kb

A METHOD FOR OPTIMIZING DIGESTIVE PROCESSES EXCHANGE BROILER WHILE REDUCING THE RISK AFLATOXICOSIS

abstract 0971403066 issue 97 pp. 946 – 956 31.03.2014 ru 1431
In the course of the two experiments, it was found that to improve the bio-productive qualities of a broiler chicken grown from rations with a tolerant level of aflatoxin B1, one should incorporate barley grain subjected to ozonation for 3.0 h, and the Hydroxy-Nile preparation calculated of 600 g / ton of feed in the formulation of the diet
215 kb

A MATHEMATICAL MODEL OF OPTIMIZATION OF THE VOLUME OF MATERIAL FLOWS IN GRAIN PROCESSING INTEGRATED PRODUCTION SYSTEMS

abstract 1001406017 issue 100 pp. 315 – 337 30.06.2014 ru 1239
The article suggests a mathematical model of optimization of the volume of material flows: the model for the ideal conditions; the model for the working conditions; generalized model of determining the optimal input parameters. These models optimize such parameters of inventory management in technology-integrated grain production systems, as the number of cycles supply, the volume of the source material and financial flows. The study was carried out on the example of the integrated system of production, processing and sales of wheat (bread) with the full technological cycle
153 kb

A MAN AND A STEAMSHIP: SIGNS OF RUSSIAN CULTURE IN MIKHAIL ELIZAROV’S AND ALEXANDER PROKHANOV’S PROSE

abstract 1131509035 issue 113 pp. 480 – 491 30.11.2015 ru 898
The article analyzes the novel «Pasternak» by Mikhail Elizarov and Alexander Prokhanov’s «Ship «Joseph Brodsky»» in the view of distinctive «signs» of Russian culture functioning in them. Therefore, the work of the writers - Nobel Prize winners is a kind of prism for modern prose writers through which the major questions for Russian history are considered: the people and the intellectuals, social justice, national idea, religion and statehood. The main topics are implemented through the number of reasons, the main of which are the motives of the blood and salvation (the Savior on Spilled Blood), controversially allowing philosophical problem of redemption of the depravity of existence. Social issues are stated through allusion layer: references to Dostoevsky's novels, Radishchev’s «Journey from Petersburg to Moscow», Nekrasov's poem «Who lives Happy in Russia». With the theme of redemption organically linked theme of man's salvation, which Prokhanov and Elizarov’s characters decide on their own. So different view of the world and creative aspirations of the authors are unified by their desire to capture their era, its reversal of fortune and historical faults in which the Great Russian literature has always played a significant role
141 kb

A MACRO ECONOMICAL INFORMATION AS A BASE OF AN ESTIMATION OF CATTLE-BREEDING PRODUCTION AND SALE VOLUMES

abstract 0460902004 issue 46 pp. 31 – 41 27.02.2009 ru 4280
This article is devoted to the estimation of the basic indexes dynamics. These indexes describe the cattle-breeding production and sale volumes. Generalized accounting information is a base of the maid analysis (there are several main sectors: branches, regions, farm categories and property forms).
159 kb

A KEY ROLE OF INNOVATIONS FOR ECONOMY OF RUSSIA AND A MEASURE FOR THEIR STIMULATION

abstract 1191605022 issue 119 pp. 313 – 325 31.05.2016 ru 485
The article examines the role of innovation in enhancing the competitiveness of individual firms (enterprises), and accelerate the growth of the national economy. The aim of this work is to identify and analyze the relationship between innovation and export performance. To achieve it evaluated Russia's innovation capabilities, take into account the risk associated with high exposure to the domestic economy from the export of fuel and energy products, the comparison of scientific-technical state of Russia with other countries on such indicators as the inclusion of human and financial resources in research and development work, the level of exports of technology-intensive goods and services
161 kb

A FARM UNINCORPORATED AS A SUBJECT OF TRADING RELATIONS

abstract 1311707028 issue 131 pp. 288 – 300 29.09.2017 ru 603
The article touches upon the question of the legal personality of farm unincorporated as a whole and in trading relations. The author gives scientific concepts concerning the recognition / non-recognition of farm unincorporated as a subject of law. Most scientists believe that the farm unincorporated does not subjects of law. Proponents of this view consider the farm unincorporated as a multiplicity of persons, or as a kind of special partnerships. The author thinks that these points of view are questionable. The author joins the persons who think that the farm unincorporated is a special subject of law. The author understands the trading relations as a cross-industry category. Therefore, the author concludes that the farm unincorporated is the subject of the trade relationship. This is because the farm unincorporated is not a subject of civil law, but it is a subject of other branches of law (for example, land law and labor law). Therefore, a farm unincorporated can be the subject of trading relations
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